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Motion to hold tax appeal in abeyance pending judicial review of MAP request denial dismissed.
The appellant brought a motion to hold his tax appeal in abeyance pending the outcome of an application for judicial review in the Federal Court regarding the denial of a Mutual Agreement Procedure (MAP) request.
The Tax Court of Canada dismissed the motion, finding that the request was premature as the MAP request had already been denied and there was no current issue of double taxation for the years under appeal.
The Court ordered the parties to file a joint request for a timetable to proceed with the appeals.
Motion to quash appeals granted; taxpayer validly waived right to appeal after participating in tax shelter.
The Minister reassessed the appellant to deny donation tax credits claimed in respect of a tax shelter.
The appellant signed an agreement to be bound by lead cases, which included a waiver of her right to appeal.
The Minister brought a motion to quash the appellant's subsequent appeal on the basis of this waiver.
The Tax Court of Canada granted the motion, finding that the appellant had full knowledge of her rights when she signed the waiver, including the right to appeal directly to the Court or to do nothing, and therefore the waiver was valid and effective.
